La Reforma Tributaria de la Ley 2010 de 2019. Ley de Crecimiento Económico

This book brings together the comments of professors and researchers from the Department of Tax Law at the Externado de Colombia University on the economic growth law, which largely reproduces the financing law declared constitutional by the Constitutional Court. Specifically, it includes a constitutional and fiscal policy analysis, the impact on income tax, indirect taxation, territorial taxes, procedures, and penalties.

This book aims to describe the transition from Law 1943 of 2018 to Law 2010 of 2019 in 18 chapters by renowned professionals who seek to answer the question of what changed and what remains the same in the Colombian tax system after the reform. This book follows on from the Commentaries on the Financing Law. Law 1943 of 2018, published in 2019 by this same University, since it has been avoided as much as possible to repeat it and rather seeks to highlight the changes and developments that the topics have had in the last year, or the problems that still remain unresolved.